Defender Sec. Co. v. McClain (Slip Opinion)

Citations

• 162 Ohio St. 3d 473
• 165 N.E.3d 1236
• 2020 Ohio 4594

Syllabus

Taxation—Commercial-activity tax—Gross receipts—R.C. 5751.033(I)—Situs is established where intangible contract rights are used or their benefit is received—Court of appeals' judgment reversed and cause remanded to the tax commissioner for issuance of refunds.